2019 (2) TMI 210

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.... Vigneshwari, Adv. For the Respondent: Shri B. Balamurugan, AC (AR) ORDER Per Bench: Brief facts are that the appellants are SEZ developers involving various authorized operations. They filed four refund claims for different periods. After scrutiny of the refund claims, the refund sanctioning authorities allowed only part of the refund claims and rejected remaining part of the refund claim....

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....r-in-Appeal No. Period of dispute Input Services involved Refund amount rejected (in Rs.) (1) (2) (3) (4)         No.207/2013 (P), dated 22.11.2013 July, 2009 to November, 2009 Air Travel Agents Service Architect Services Courier Services Customs House Agents Service Management, Maintenance and Repair Services 26,135         No.208/20....

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....to be eligible as per various decisions of the Tribunal/Hon'ble High Court. The issue, whether the input services have to be utilized within the SEZ Unit itself has been decided by the Tribunal in the case of M/s. Vision Pro Event Management Vs Commissioner of Central Excise & Service Tax, Chennai reported in 2018 (7) TMI 334 - CESTAT, Chennai. So also, whether the refund can be sanctioned eve....

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....ion of "inputs" had a wide ambit during the said period. Almost all the activities, which are related to the business of assessees would be covered within the definition of "input services". In various decision of the Tribunal as well as various High Courts, the services in the nature of Air Travel Agents Service, Architect Services, Courier Services, Custom House Agents Service and Repair & Maint....